Maternity Pay Rights UK 2026/27: SMP, Maternity Allowance, and Shared Parental Leave

Overview of maternity pay in the UK

Maternity pay in the UK comes in several forms depending on your employment status, earnings, and length of service. The key types are:

1. Statutory Maternity Pay (SMP) — for employees who meet the qualifying conditions
2. Enhanced maternity pay — contractual pay above SMP that some employers offer
3. Maternity Allowance (MA) — for those who don't qualify for SMP (self-employed, recently employed)
4. Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) — for couples sharing leave

Statutory Maternity Pay (SMP) 2026/27

Qualifying conditions

To receive SMP you must:

• Have worked for the same employer for at least 26 weeks by the end of the 15th week before your baby's due date (the "qualifying week")
• Earn at least the Lower Earnings Limit of £123/week on average during the 8 weeks before the qualifying week
• Give your employer at least 28 days' notice before you intend to start maternity leave (or as much notice as reasonably possible)
• Provide a MAT B1 certificate (from your GP or midwife at around 20 weeks)

SMP rates 2026/27

Total maternity leave: up to 52 weeks (Ordinary Maternity Leave 26 weeks + Additional Maternity Leave 26 weeks). You cannot take more than 52 weeks.

Minimum: You must take at least 2 weeks off after birth (4 weeks if you work in a factory).

Average Weekly Earnings (AWE) explained

AWE is calculated from your gross earnings over the 8 weeks (for weekly paid workers) or 2 months (monthly paid) ending in the qualifying week. This includes:

• Basic pay
• Overtime (even irregular)
• Commission
• Bonus payments that fall within the period

Higher earners should note: if your AWE is below £215.91/week (£194.32 ÷ 90% = £215.91), then 90% AWE gives you less than £194.32 — the lower figure applies for weeks 7–39.

Worked example: £35,000 salary

Laura earns £35,000/year before maternity leave. No bonus complications — steady salary throughout the qualifying period.

Step 1: AWE

• Weekly earnings: £35,000 ÷ 52 = £673.08/week

Step 2: SMP entitlement

Weeks 40–52: up to 13 weeks' unpaid leave available.

Comparison to normal take-home:

• Laura's normal monthly net pay (£35,000, 2026/27): approx £2,312/month
• Months 1–1.5 (weeks 1–6): £605.77/week after tax ≈ £2,370/month gross, lower net
• Months 2–9 (weeks 7–39): £194.32/week = ~£843/month gross

This drop in income requires careful financial planning. Many employers offer enhanced maternity pay (e.g. 13 or 26 weeks at full or half pay) on top of SMP — check your employer's policy.

Maternity Allowance: for self-employed and recently employed

If you don't qualify for SMP (perhaps you're self-employed, or you changed jobs recently), you may claim Maternity Allowance from the Department for Work and Pensions.

MA rates 2026/27

• Standard rate: £184.03/week (set for 2026/27)
• 90% AWE if lower: for those with lower earnings
• £27/week: for self-employed who pay voluntary Class 2 NI but whose earnings are below the Small Profits Threshold

Qualifying for MA

You qualify for the standard rate if you have been employed or self-employed for at least 26 of the 66 weeks before your due date, and earned at least £30/week in 13 of those 26 weeks.

You claim MA through Jobcentre Plus — not your employer.

SMP vs MA comparison

Shared Parental Leave and Pay

Shared Parental Leave (SPL) allows eligible couples to split the 50 weeks of leave (after the compulsory 2-week maternity period) between them.

How it works

• The mother/primary parent must curtail their maternity leave early to "release" weeks into the SPL pot.
• Both parents must meet their own eligibility criteria.
• Leave can be taken consecutively or at the same time (if both employers agree).
• Leave can be taken in blocks, with agreement.

Statutory Shared Parental Pay (ShPP) 2026/27

£194.32/week (same as SMP weeks 7–39) for up to 37 weeks of SPL. Families get a maximum of 37 weeks of paid SPL because 2 weeks are the compulsory maternity/SMP period.

Who benefits most from SPL?

Couples where the non-birthing parent earns more than the birthing parent often benefit — the higher earner can take SPL and receive ShPP while the other parent returns to their higher salary. However, enhanced maternity pay (if contractual) is usually only paid during maternity leave, not SPL — check your employer's policy carefully.

Paternity pay 2026/27

Statutory Paternity Pay (SPP): £194.32/week (or 90% AWE if lower) for up to 2 weeks.

Fathers and partners must have worked for the employer for at least 26 weeks by the end of the 15th week before the due date and earn above the Lower Earnings Limit (£123/week).

Day-one right: From 6 April 2024, employees have a day-one right to request paternity leave — though they must meet the 26-week qualifying service for SPP. The right to request cannot be refused.

Keep In Touch (KIT) days

During your SMP period (weeks 1–39), you can work up to 10 KIT days without losing your SMP for that week.

Rules:

• Both you and your employer must agree to KIT days — they cannot be imposed.
• You do not have to agree to them.
• You are paid your normal rate for hours worked in addition to SMP for that week (not instead of).
• KIT days don't extend your maternity leave.

Use cases: staying up to date with major projects, attending appraisals, training days, or keeping a foothold in the workplace before returning.

Surrogacy Pay and Adoption Pay follow the same rates as SMP — £194.32/week from week 2 of leave.

Employer recovery of SMP

Employers are reimbursed by HMRC for SMP paid:

Small employers actually profit slightly (the extra 3% compensates for admin costs). SMP is reclaimed through the employer's PAYE account — reduced from the NIC payment to HMRC.

SMP is taxable

SMP is earnings for tax purposes. From April 2026:

• Personal Allowance: £12,570
• Laura in our example earns £10,047 in SMP — below the Personal Allowance, so no income tax on SMP if she has no other income during the year.
• Employee NI: SMP is below the NI Primary Threshold (£12,570/year), so no employee NI on standard SMP.

Higher earners who take a shorter maternity period or have other income (rental, dividends etc.) may still have a tax liability. Use our calculator to check.

What to do before your maternity leave

1. Notify your employer at least 28 days before you want leave to start (or at 25 weeks pregnant, whichever is earlier for SMP purposes).
2. Request a MAT B1 from your midwife or GP — provided after your 20-week scan.
3. Check your employer's enhanced maternity policy — this is often in your staff handbook or employment contract.
4. Consider SPL if your partner could benefit from taking some leave.
5. Review Tax-Free Childcare — eligible from the date your baby is born; government tops up 20% on childcare costs.
6. Check your KIT day policy — useful for gradual return.
7. Update your HMRC Personal Tax Account — your tax code may need updating during leave.

Summary table: statutory rates 2026/27

Related reading:

• Understanding your UK payslip
• Salary sacrifice review 2026/27
• Tax-Free Childcare UK 2025/26

Sources

• gov.uk: Maternity pay and leave
• gov.uk: Maternity Allowance
• gov.uk: Shared Parental Leave and Pay
• gov.uk: Paternity pay and leave
• HMRC: SMP recovery rates